Annual Financial Statements

4

(1

st

January 2023 to 31

st

December 2023)

7.2 Significant accounting judgments and estimates

.................................................................................................................

116

7.2.1 Judgements

.........................................................................................................................................................................

116

7.2.2 Estimates and assumptions

...............................................................................................................................................

116

7.3 Going concern

.........................................................................................................................................................................

117

7.4 Information by sector

..............................................................................................................................................................

117

7.5 Basis of consolidation

.............................................................................................................................................................

117

7.6 Exchange rate conversions

...................................................................................................................................................

119

7.7 Tangible Assets

......................................................................................................................................................................

120

7.8 Intangible assets and Goodwill

..............................................................................................................................................

121

7.9 Impairment of non-financial assets

.......................................................................................................................................

122

7.10 Financial assets and liabilities

..............................................................................................................................................

123

7.11 Impairment of financial assets

.............................................................................................................................................

125

7.12 Investments in subsidiaries

..................................................................................................................................................

126

7.13 Cash and cash equivalents

.................................................................................................................................................

126

7.14 Equity

.....................................................................................................................................................................................

126

7.15 Leases

...................................................................................................................................................................................

126

7.16 Income tax & deferred tax

....................................................................................................................................................

128

7.17 Staff benefits

.........................................................................................................................................................................

130

7.18 Grants

....................................................................................................................................................................................

131

7.19 Loan commitments

...............................................................................................................................................................

131

7.20 Trade and other payables

....................................................................................................................................................

132

7.21 Provisions

..............................................................................................................................................................................

132

7.22 Revenue from contracts with customers

............................................................................................................................

132

7.23 Distribution of dividends

.......................................................................................................................................................

134

7.24 Expenses

..............................................................................................................................................................................

134

7.25 Fair value measurement

......................................................................................................................................................

134

8. Risk Management

..................................................................................................................................................

135

8.1 Financial risk factors

...............................................................................................................................................................

135

8.2 Foreign exchange risk

............................................................................................................................................................

135

8.3 Risk of technological developments

......................................................................................................................................

136

8.4 Credit risk

.................................................................................................................................................................................

136

8.5 Liquidity risk

.............................................................................................................................................................................

138

8.6 Cash flow risk and risk of fair value changes due to changes in interest rates

.................................................................

140

8.7 Other market risks

..................................................................................................................................................................

140

8.8 Capital management policies and procedures

.....................................................................................................................

140

9. Group structure

......................................................................................................................................................

141

10. Information on Operational Segments and Sales Revenue

...........................................................................

142

11. Other Notes to the Financial Statements

.........................................................................................................

146

11.1 Property, plant and equipment / rights of use

.....................................................................................................................

146

11.2 Intangible assets

...................................................................................................................................................................

148

11.3 Acquisition of subsidiaries

....................................................................................................................................................

150

11.4 Goodwill of Businesses

........................................................................................................................................................

156

11.5 Investments in subsidiaries

..................................................................................................................................................

158

11.6 Other non-current assets

.....................................................................................................................................................

159

11.7 Trade and other receivables

................................................................................................................................................

160

11.8 Other receivables

.................................................................................................................................................................

162

11.9 Other current assets

.............................................................................................................................................................

162

11.10 Financial assets at fair value through profit or loss

..........................................................................................................

162

11.11 Cash and cash equivalents

...............................................................................................................................................

162

11.12 Equity

...................................................................................................................................................................................

163

11.13 Provision for employee retirement benefits

......................................................................................................................

165

11.14 Other non-current liabilities

................................................................................................................................................

166

11.15 Trade and other payables

..................................................................................................................................................

166

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Entersoft SA published this content on 22 April 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 22 April 2024 07:35:07 UTC.